CHAPTER 29 ORGANIC CHEMICALS

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CHAPTER 29
ORGANIC CHEMICALS

Notes:

1. Except where the context otherwise requires, the headings of this Chapter apply only to :

(a) Separate chemically defined organic compounds, whether or not containing impurities;

(b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);

(c) The products of heading Nos. 29.36 to 29.39 or the sugar ethers and sugar esters, and their salts, of heading No. 29.40, or the products of heading No. 29.41, whether or not chemically defined;

(d) The products mentioned in (a), (b) or (c) above dissolved in water;

(e) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

(f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

(g) The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use;

(h) The following products, diluted to standard strengths, for the production of azo dyes : diazonium salts, couplers used for these salts and diazotisable amines and their salts.

2. This Chapter does not cover :

(a) Goods of heading No. 15.01 or crude glycerol (heading No. 15.06);

(b) Ethyl alcohol;

(d) The compounds of carbon mentioned in Note 2 to Chapter 28;

(e) Urea (Chapter 31);

(f) Colouring matter of vegetable or animal origin (heading No. 32.03), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading No. 32.04) or dyes or other colouring matter put up in forms or packings for retail sale (heading No. 32.12);

(g) Enzymes (heading No. 35.07);

(h) Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm³ (heading No. 36.06);

(ij) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No. 38.13; ink removers put up in packings'for retails sale, of heading No. 38.24;

(k) Optical elements, for example, of ethylenediamine tartrate (heading No. 90.01).

3. Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order.

4. In heading Nos. 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20 any reference to halogenated, sulphonated, nitrated ornitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.

Nitro or nitroso groups are not to be taken as "nitrogen-functions" for the purposes of heading No. 29.29.

For the purposes of heading Nos. 29.11, 29.12, 29.14, 29.18 and 29.22, "Oxygen-function" is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in heading Nos. 29.05 to 29.20.

5. (a) The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-Chapters.

(b) Esters of ethyl alcohol with acid-function organic compounds of sub-Chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds.

(1) Inorganic salts of organic compounds such as acid, phenol, or enol-function compounds or organic bases, of sub-Chapters I to X or heading No. 29.42, are to be classified in the heading appropriate to the organic compound; and

(2) Salts formed between organic compounds of sub-Chapters I to X or heading No. 29.42 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter.

(d) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading No. 29.05).

(e) Halides of carboxylic acids are to be classified in the same heading the corresponding acids.

6. The compounds of heading Nos. 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic,mercury or lead) directly linked to carbon atoms.

Heading No. 29.30 (organo-sulphur compounds) and heading No. 29.31(other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or a halogen which give them their nature of sulphonated or halogenated derivatives( or compound derivatives).

7. Heading Nos. 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids or imides of polybasic acids.

These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.

8. The "normal pressure" in sub-heading No. 2901.10 means the pressure equivalent to 760 millimetres of Mercury.

9. This Chapter does not cover products containing alcohol, opium, Indian hemp or other narcotic drugs. For the purposes of this Note, "ALCOHOL", "OPIUM", "INDIAN HEMP", "NARCOTIC DRUGS" and "NARCOTICS" have the meanings assigned to them in section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955).

10. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same sub-heading as that compound (or group of compounds) provided that they are not more specifically covered by any other sub-heading and that there is no residual sub-heading named "Other" in the series of sub-headings concerned.

11. In relation to products of this Chapter, labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to "manufacture".

Heading No.	Sub-heading No.	Description of goods	Rate of duty
(1)	(2)	(3)	(4)
		I. HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.01		Acyclic Hydrocarbons
	2901.10	-Acetylene (whether in dissolved condition or not)	16%
	2901.90	-Other	16%
29.02	2902.00	Cyclic Hydrocarbons	16%
29.03		Halogenated derivatives of Hydrocarbons
	2903.10	-Chlorofluoro hydrocarbons of methane or ethane	16%
	2903.90	-Other	16%
29.04	2904.00	Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated	16%
		II. ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED, DERIVATIVES
29.05		Acyclic alcohols and their halogenated, Sulphonated, nitrated or nitrosated derivatives
	2905.10	-Methanol	16% .
	2905.90	-Other	16%
29.06		Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
	2906.10	-Menthol	16%
	2906.90	-Other	16%
		III. PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.07		Phenols; Phenol-Alcohols
	2907.10	-Phenols and its salts	16%
	2907.90	-Other	16%
29.08	2908.00	Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols	16%
		IV. ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES, EPOXIDES WITH A THREE MEMBERED RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.09	2909.00	Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulphonated, nitrated or nitrosated derivatives	16%
29.10	2910.00	Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives	16%
29.11	2911.00	Acetals and hemiacetals, whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives	16%
		V. ALDEHYDE-FUNCTION COMPOUNDS
29.12	2912.00	Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; para-formaldehyde	16%
29.13	2913.00	Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading No. 29.12	16%
		VI. KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS
29.14		Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives
	2914.10	-Acetone	16%
	2914.20	-Camphor	16%
	2914.90	-Other	16%
		VII. CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED/ SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.15		Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
	2915.10	-Acetic Acid	16%
	2915.20	-Acetic anhydride	16%
	2915.90	-Other	16%
29.16	2916.00	Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives	16%
29.17		Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
	2917.10	-Dimethyl terephthalate	16%
	2917.20	-Terephthalic Acid and its salts	16%
	2917.90	-Other	16%
29.18	2918.00	Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives	16%
		VIII. ESTERS OF INORGANIC ACIDS AND THEIR SALTS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
29.19	2919.00	Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives	16%
29.20	2920.00	Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives	16%
		IX. NITROGEN-FUNCTION COMPOUNDS
29.21	2921.00	Amine-function compounds	16%
29.22	2922.00	Oxygen-function amino-compounds	16%
29.23	2923.00	Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids	16%
29.24	2924.00	Carboxyamide-function compounds; amide-function compounds of carbonic acid	16%
29.25		Carboxyamide-function compounds (including saccharin and its salts) and imine function compounds
	2925.10	- Saccharin and its salts	16%
	2925.90	- Other	16%
29.26	2926.00	Nitrile-function compounds	16%
29.27	2927.00	Diazo-, Azo- or azoxy-compounds	16%
29.28	2928.00	Organic derivatives of hydrazine or of hydroxylamine	16%
29.29	2929.00	Compounds with other nitrogen function	16%
		X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES
29.30	2930.00	Organo-sulphur compounds	16%
29.31	2931.00	Other organo-inorganic compounds	16%
29.32	2932.00	Heterocyclic compounds with oxygen heteroatom(s) only	16%
29.33		Heterocyclic compounds with nitrogen heteroatom(s) only
	2933.10	- Caprolactum	16%
	2933.90	-Other	16%
29.34	2934.00	Nucleic acids and their salts; other heterocyclic compounds	16%
29.35	2935.00	Sulphonamides	16%
		XI. PROVITAMINS, VITAMINS AND HORMONES
29.36	2936.00	Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent	16%
29.37	2937.00	Hormones, natural or reproduced by synthesis; derivatives thereof, used primarily as hormones; other steroids used primarily as hormones	16%
		XII. GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES
29.38	2938.00	Glycosides, natural or reproduced by synthesis and their salts, ethers, esters and other derivatives	16%
29.39		Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives
	2939.10	- Quinine and its salts	16%
	2939.90	- Other	16%
		XIII. OTHER ORGANIC COMPOUNDS
29.40	2940.00	Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers and sugar esters, and their salts, other than products of heading No. 29.37,29.38 or 29.39	16%
29.41		Antibiotics
	2941.10	-Penicillins and their derivatives with a penicilanic acid structure; salts thereof	16%
	2941.20	-Streptomycins and their derivatives; salts thereof	16%
	2941.30	-Tetracyclines and their derivatives; salts thereof	16%
	2941.40	-Chloramphenicol and its derivatives; salts thereof	16%
	2941.50	-Erythromycin and its derivatives; salts thereof	16%
	2941.90	-Other	16%
29.42	2942.00	Other organic compounds	16%